Starting a Belgian non-profit association

An ASBL (vzw in Dutch) brings together at least two people around a disinterested purpose. Its legal framework is the Belgian Companies and Associations Code.

An ASBL may carry on economic and commercial activities, including as its main activity. It can sell goods or services and make a profit. Profits must serve its disinterested purpose; direct or indirect distributions to founders, members or directors outside that purpose are prohibited.

The association has legal personality and assets separate from its members. Members are not liable for its commitments merely because they are members. Personal wrongdoing, personal guarantees or directors’ liability can nevertheless create individual liability.

No minimum capital is required, but formation costs and sufficient resources for the project must be planned. ASBL status does not automatically confer grant eligibility or remove accounting, tax, employment or VAT obligations.

Plan your project using the pages on articles of association, formalities, management and taxation.

Content updated on 15 October 2026.

Sources and resources

• SPF Justice / FOD Justitie
• SPF Justice — CSA / WVV

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